embedded linux arm,embedded linux ARM booting address

What I would like to know is from which datasheet/UM/RM or any document they get the number: bs=512 seek=2, -a 0x81000000 (Load address), -e 0x81000000 (Entry point)

Please also explain what Load address/entry point address mean?

The bs=512 seek=2 is to skip the first sector of the SD card. This has some sort of boot information (MBR - master boot record or partition table are similar concepts) and you will brick the card if you overwrite this information (or at least need other tools to fix it). It is defined in an MMC/SD card standard. I think the JEDEC web sight has it.

The load address is where to move the SD card image to memory (Ie SDRAM). The entry point is where to hand control once the image is loaded. Often they are the same if the boot code is written in assembler and a linker is used. However, sometimes a hard coded vector table is at the start of the image and the entry point is somewhere in the middle. In any case, both are physical addresses. It could be 'IRAM' (internal static ram) for the case of a smaller kernel but must be SDRAM for Linux (which requires your SDRAM to be working). You may have issue with this if it is a custom board and not an off the shelf Vybrid Tower. Also, there are different Tower board revisions and they work differently. Check the errata on them. Finally, different U-boot versions support different boot modes. Ie, where is u-boot stored and executed from? The address are in the Vybrid TRM in the physical memory map for the Cortex-A5 CPU.